FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision C - 12 week register method  

SECTION 37CE   MATTERS TO BE INCLUDED IN REGISTER  

37CE(1)   [Details in register]  

The register must include the details of the following:


(a) the date the employer provided meal entertainment;


(b) for each recipient of meal entertainment - whether the recipient is an employee of the employer or an associate of an employee of the employer;


(c) the cost of the meal entertainment;


(d) the kind of meal entertainment provided;


(e) where the meal entertainment is provided;


(f) if the meal entertainment is provided on the employer's premises - whether it is provided in an in-house dining facility within the meaning of section 32-55 of the Income Tax Assessment Act 1997 .

37CE(2)   [When details must be entered]  

A person responsible for making entries in the register must make the entry as soon as practicable after he or she knows the details required by subsection (1).




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